Personnel & Payroll Services
Form W-2 - 2012 Wage and Tax Statement FAQ
Frequently Asked Questions Regarding Form W-2
- When will my Form W-2 be mailed?
- What if I have not received my Form W-2 or my mailing address has changed?
- What wages are reflected on the Form W-2?
- Why is the year-to-date gross on my final earnings statement/direct deposit advice different than what is shown in Box 1?
- Are Non-Industrial Disability, Temporary Disability and Industrial Disability Leave Supplementation payments considered wages?
- Are Industrial Disability Leave (IDL) payments considered wages?
- What are the maximum wages subject to Social Security?
- What are the maximum wages subject to Medicare?
- Why is Retirement Plan “X’d” in Box 13?
- Why are the wages reported in Box 1 different than Box 3 or 5?
- What is the Dependent Care maximum contribution for 2012?
- Are Fringe Benefits reported on the Form W-2?
- Are Deferred Compensation or Tax Sheltered Annuity deductions reported on the Form W-2?
- Are Part-time/Seasonal/Temporary (PST) and/or Alternate Retirement Plan (ARP) contributions reported on the Form W-2?
- What other amounts are reported in Box 12?
- What are the maximum wages subject to California State Disability Insurance (CASDI)?
- What should I do if I received a Form W-2 with an incorrect social security number or two or more Form W-2s with different social security numbers?
- Who should I contact for questions concerning federal or state income tax returns?
- Who should I contact if I have any further questions about my Form W-2?
- How do I request a duplicate Form W-2?
What if I have not received my Form W-2 or my mailing address has changed?
Contact your Personnel/Payroll Office after January 31. Form W-2 that are undeliverable by the post office will be returned to your Personnel/Payroll Office.What wages are reflected on the Form W-2?
The Form W-2 reflects wages paid by warrants/direct deposit payments that are issued during the 2012 tax year, regardless of the pay period in which the wages were earned. The 2012 Form W-2 includes warrants/payments with an issue date of January 1, 2012 through December 31, 2012. The Form W-2 contains all wages and tax information for an employee regardless of the number of state agencies/campuses for which he or she worked during the tax year.Why is the year-to-date gross on my final earnings statement/direct deposit advice different than what is shown in Box 1?
The year-to-date gross on the final earnings statement/direct deposit advice for 2012 may not agree with Box 1 (Wages, Tips, Other Compensation) due to the following items:
- Accounts Receivable deductions
- Salary advances, fringe benefits, employee business expense reimbursements
- Deferred Compensation deductions
- Pre-Tax Benefit deductions (Health, Dental, Health Care Reimbursement, Dependent Care Reimbursement)
- Pre-Tax Parking deductions
- Flex Benefit deductions
- Retirement, Part-time/Seasonal/Temporary or Alternate Retirement Plan contributions
- Labor Code Section 4800 disability payments
- Tax Sheltered Annuity deductions
- Consolidated Benefits
Are Non-Industrial Disability, Temporary Disability and Industrial Disability Leave Supplementation payments considered wages?
Yes, all are considered wages and are included in Box 1.Are Industrial Disability Leave (IDL) payments considered wages?
No, Industrial Disability Leave (IDL) payments are considered employee benefits rather than wages and are not included in Box 1. Additionally, IDL payments are not subject to Social Security, Medicare, or State Disability Insurance wages and will not be reflected in Box 3 (Social Security Wages) or Box 5 (Medicare Wages and Tips).What are the maximum wages subject to Social Security?
The maximum wages subject to Social Security for the tax year 2012 is $110,100.00. Box 4 (Social Security Tax Withheld) is computed based upon the 2012 rate of 4.20% of wages subject to Social Security with an annual maximum contribution of $4,624.20.What are the maximum wages subject to Medicare?
There is no maximum amount of wages subject to Medicare. Box 6 (Medicare Tax Withheld) is computed based upon the 2012 rate of 1.45% of wages subject to Medicare.Why is Retirement Plan “X’d” in Box 13?
Box 13 (not titled) is used to identify if an employee is in a pension plan. An “X” indicates employees are members of either the Public Employees’, State Teachers’, Judges’ or Legislators’ Retirement System. Employees in the Alternate Retirement Plan or Part-time/Seasonal/Temporary retirement plan will not have an “X” indicated.Why are the wages reported in Box 1 different than Box 3 or 5?
Box 1 and Box 3 or 5 may not agree due to the following items:
- Accounts Receivable deductions
- Reaching Social Security maximum wages
- Deferred Compensation deductions
- Retirement, Part-time/Seasonal/Temporary or Alternate Retirement Plan contributions
- Flex Benefit deductions
- Tax Sheltered Annuity deductions
- Pre-Tax Benefit deductions (Health, Dental, Health Care Reimbursement, Dependent Care Reimbursement)
- Pre-Tax Parking deductions
- Consolidated Benefits
What is the Dependent Care maximum contribution for 2012?
The Dependent Care maximum contribution for the tax year 2012 is $5,000. Deduction amounts withheld are reported in Box 10 (Dependent Care Benefits).Are Fringe Benefits reported on the Form W-2?
Yes, fringe benefits are reported in Boxes 1 and 14 (Other). This amount will also be included in Boxes 3 and 5, if applicable.Are Deferred Compensation or Tax Sheltered Annuity deductions reported on the Form W-2?
Yes, employees who have Deferred Compensation or Tax Sheltered Annuity deductions withheld will have the deduction amounts reported in Box 12 with codes “D” for 401(k), “G” for 457(b) and “E” for 403(b).Are Part-time/Seasonal/Temporary (PST) and/or Alternate Retirement Plan (ARP) contributions reported on the Form W-2?
Yes, employees who have contributed to the PST retirement plan will have the contributions reported in Box 12 with code “G”. However, employees who contributed to the ARP plan will not have the contributions reported on Form W-2.What other amounts are reported in Box 12?
- Non-taxable Standard Mileage reimbursement amounts up to the State’s allowances is reported in Box 12 with Code “L”.
- Non-taxable portion of the Moving Expense Mileage Reimbursements is reported in Box 12 with code “P”.
- The qualified (non-taxable) reimbursement amount of Moving Relocation Expenses is reported in Box 12 with code “P”.
- The imputed value of Group Term Life Insurance coverage in excess of $50,000 is reported in Box 12 with code “C”.
- The cost of employer-sponsored health coverage is reported in Box 12 with code "DD". The amount reported is not taxable.